Section 45-17-243.07 – Use of Proceeds.
Section 45-17-243.07 Use of proceeds. The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds, shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct fund or account of the county, which shall be accounted […]
Section 45-17-243.08 – Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes.
Section 45-17-243.08 Effective date; reduction in rates of taxes; termination of levy of taxes. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of the second calendar […]
Section 45-17-243.09 – No Abatement of Taxes.
Section 45-17-243.09 No abatement of taxes. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40. (Act 2007-351, p. 617, §10.)
Section 45-17-243.04 – Collection of Taxes.
Section 45-17-243.04 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected, pursuant to, and in accordance with, applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, […]
Section 45-17-243.05 – Enforcement of This Act; Civil Suit; Taxes a Lien.
Section 45-17-243.05 Enforcement of this act; civil suit; taxes a lien. The taxes authorized to be imposed by this part shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties with […]
Section 45-17-243.06 – Applicability of State Sales and Use Tax Statutes.
Section 45-17-243.06 Applicability of state sales and use tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports, and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay […]
Section 45-17-241.04 – Construction; Severability.
Section 45-17-241.04 Construction; severability. None of the provisions of this part shall be applied in such manner as to violate the commerce clause or other clauses of the federal Constitution or any clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect […]
Section 45-17-242 – Election to Authorize Tax.
Section 45-17-242 Election to authorize tax. The board of revenue, court of county commissioners, or like governing body of Colbert County is hereby authorized to call an election of the qualified electors of the county for the purpose of determining whether or not the county governing body may levy an additional county privilege or excise […]
Section 45-17-242.01 – Levy of Tax.
Section 45-17-242.01 Levy of tax. The county governing body shall declare the result of the election, and if a majority of the electors voting on the question have voted in favor of such special tax, the county governing body may by ordinance or resolution levy, in addition to all other taxes of every kind now […]
Section 45-17-242.02 – Use of Stamps for Payment.
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance with the provisions of this part, shall be paid through the use of stamps, bearing the words “Colbert County Public Hospital Tax.” Stamps in denominations to the amount of the tax shall be affixed to the box or other container […]